2016 (1) TMI 160

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..... Mihir Mehta, Adv For the Respondent : Shri S R Nair, EO (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Appeal No: MI/AV/89/2011 dated 22/02/2011 passed by the Commissioner of Central Excise (Appeals), Mumbai Zone I. 2. Heard both the sides. 3. The issue involved in this case is regarding refund of an amount of Rs. 5,91,174/- which the appellant claims as improperly .....

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..... han one reason. Firstly, the sub-contractor has paid the service tax under the category of Site Formation and Excavation Service. We find that the classification of the said service by the sub-contractor is not in dispute and the department has accepted the said service tax liability. The sub-contractor having not contested the classification, the appellant cannot come before the authority and say .....

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